{"fid":"schoharie-county/summit","entity_id":"schoharie-county/summit","name":"Town of Summit","kind":"town","kind_label":"Town","county":"Schoharie","region":"capital-region","osc_code":"430381800000","beds":null,"match":"matched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Town of Summit","population":{"value":1075,"year":2025,"base2020":1072,"src":"popest-2025","loc":"Summit town, SUMLEV 061"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":958892.42,"op_exp":874588.99,"gf_rev":260185.29,"gf_exp":264221.53,"gf_rev_all":260185.29,"gf_exp_all":264221.53,"prop_tax":609218,"sales_tax":27275.81,"state_aid":182187.94,"federal_aid":37637.4,"debt_service":0,"exp_by":{"General Government":102841.45,"Public Safety":4492.26,"Transportation":520835.87,"Community Services":17158.72,"Culture and Recreation":3763.46,"Sanitation":1698.05,"Employee Benefits":223799.18},"rev_by":{"Real Property Taxes and Assessments":601218,"Other Real Property Tax Items":8000,"Sales and Use Tax":27275.81,"Other Non-Property Taxes":9774.48,"Charges for Services":11424.64,"Use and Sale of Property":13966.83,"Other Local Revenues":1325.08,"State Aid":182187.94,"Charges to Other Governments":66082.24,"Federal Aid":37637.4},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2019","file":"2019_Town.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":959251.46,"op_exp":1142024.33,"gf_rev":286228.59,"gf_exp":278435.75,"gf_rev_all":286228.59,"gf_exp_all":278435.75,"prop_tax":615085.75,"sales_tax":27261.68,"state_aid":139632.58,"federal_aid":23009.02,"debt_service":0,"exp_by":{"General Government":116774.26,"Public Safety":3718.25,"Transportation":757586.37,"Community Services":20540.61,"Culture and Recreation":1959.2,"Sanitation":2260,"Employee Benefits":239185.64},"rev_by":{"Real Property Taxes and Assessments":606690,"Other Real Property Tax Items":8395.75,"Sales and Use Tax":27261.68,"Other Non-Property Taxes":15265.74,"Charges for Services":14334.72,"Use and Sale of Property":4097.64,"Other Local Revenues":13247.47,"State Aid":139632.58,"Charges to Other Governments":107316.86,"Federal Aid":23009.02},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2020","file":"2020_Town.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":1082326.79,"op_exp":991809.78,"gf_rev":306437.45,"gf_exp":285765.37,"gf_rev_all":306437.45,"gf_exp_all":285765.37,"prop_tax":621286.9,"sales_tax":30701.97,"state_aid":259096.74,"federal_aid":35398.49,"debt_service":0,"exp_by":{"General Government":119604.63,"Public Safety":4179.54,"Transportation":607489.94,"Community Services":22708.79,"Culture and Recreation":3575.03,"Sanitation":2300,"Employee Benefits":231951.85},"rev_by":{"Real Property Taxes and Assessments":614059,"Other Real Property Tax Items":7227.9,"Sales and Use Tax":30701.97,"Other Non-Property Taxes":16425.93,"Charges for Services":8203.58,"Use and Sale of Property":1430.31,"Other Local Revenues":18029.85,"State Aid":259096.74,"Charges to Other Governments":91753.02,"Federal Aid":35398.49},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2021","file":"2021_Town.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":1084810.57,"op_exp":999917.28,"gf_rev":315859.22,"gf_exp":306877.66,"gf_rev_all":315859.22,"gf_exp_all":306877.66,"prop_tax":629039,"sales_tax":35858.37,"state_aid":296951.67,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":148420.2,"Public Safety":4178.68,"Transportation":596748.08,"Community Services":14250.29,"Culture and Recreation":4340.64,"Sanitation":2300,"Employee Benefits":229679.39},"rev_by":{"Real Property Taxes and Assessments":628908,"Other Real Property Tax Items":131,"Sales and Use Tax":35858.37,"Other Non-Property Taxes":16041.47,"Charges for Services":13041.89,"Use and Sale of Property":1217.1,"Other Local Revenues":6511.27,"State Aid":296951.67,"Charges to Other Governments":86149.8},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2022","file":"2022_Town.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":1261490.09,"op_exp":1179575.02,"gf_rev":489674.38,"gf_exp":432292.78,"gf_rev_all":489674.38,"gf_exp_all":432292.78,"prop_tax":673162.4,"sales_tax":60963.91,"state_aid":259550.09,"federal_aid":100774.06,"debt_service":0,"exp_by":{"General Government":273298.7,"Public Safety":4534.5,"Transportation":653178.71,"Community Services":18078.08,"Culture and Recreation":3826.84,"Sanitation":2300,"Employee Benefits":224358.19},"rev_by":{"Real Property Taxes and Assessments":658326,"Other Real Property Tax Items":14836.4,"Sales and Use Tax":60963.91,"Other Non-Property Taxes":17764.29,"Charges for Services":17345.58,"Use and Sale of Property":40808.87,"Other Local Revenues":8058.82,"State Aid":259550.09,"Federal Aid":100774.06,"Charges to Other Governments":83062.07},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2023","file":"2023_Town.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":1131072.77,"op_exp":985064.82,"gf_rev":368526.54,"gf_exp":318783.58,"gf_rev_all":368526.54,"gf_exp_all":318783.58,"prop_tax":677940.45,"sales_tax":69417.09,"state_aid":221261.5,"federal_aid":7290.01,"debt_service":0,"exp_by":{"General Government":155305.89,"Public Safety":4993.51,"Transportation":565256.22,"Community Services":15220.06,"Culture and Recreation":4599.77,"Sanitation":2330,"Employee Benefits":237359.37},"rev_by":{"Real Property Taxes and Assessments":670128,"Other Real Property Tax Items":7812.45,"Sales and Use Tax":69417.09,"Other Non-Property Taxes":13097.99,"Charges for Services":13637.86,"Use and Sale of Property":35237.12,"Other Local Revenues":7623.81,"State Aid":221261.5,"Federal Aid":7290.01,"Charges to Other Governments":85566.94},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2024","file":"2024_Town.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":1175246.07,"op_exp":1201247.37,"gf_rev":357088.4,"gf_exp":327772.22,"gf_rev_all":357088.4,"gf_exp_all":327772.22,"prop_tax":694986.37,"sales_tax":65628,"state_aid":214200.2,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":158233.52,"Public Safety":5722.45,"Transportation":751390.55,"Community Services":16767.94,"Culture and Recreation":5198.62,"Sanitation":3535,"Employee Benefits":260399.29},"rev_by":{"Real Property Taxes and Assessments":687999,"Other Real Property Tax Items":6987.37,"Sales and Use Tax":65628,"Other Non-Property Taxes":16997.89,"Charges for Services":20242.15,"Use and Sale of Property":33443.79,"Other Local Revenues":15514.82,"State Aid":214200.2,"Charges to Other Governments":114232.85},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2025","file":"2025_Town.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":614059.22,"own_levy":614059.22,"full_value":104719234,"rate":5.8638627933432,"sheet":"Town","src":"taxtable-2021"},{"year":2022,"levy":628907.92,"own_levy":628907.92,"full_value":111731641,"rate":5.62873608917997,"sheet":"Town","src":"taxtable-2022"},{"year":2023,"levy":658325.9,"own_levy":658325.9,"full_value":140101481,"rate":4.69892177656566,"sheet":"Town","src":"taxtable-2023"},{"year":2024,"levy":670127.93,"own_levy":670127.93,"full_value":155248531,"rate":4.31648483681949,"sheet":"Town","src":"taxtable-2024"},{"year":2025,"levy":687998.93,"own_levy":687998.93,"full_value":167237175,"rate":4.11391145539262,"sheet":"Town","src":"taxtable-2025"},{"year":2026,"levy":713668.18,"own_levy":713668.18,"full_value":175597673,"rate":4.06422344788134,"sheet":"Town","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":592040,"proposed":609996,"limit":610201,"diff":205,"override":false,"levy_growth_pct":3.03,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":601218,"proposed":606690,"limit":623697,"diff":17007,"override":false,"levy_growth_pct":0.91,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":606690,"proposed":614059,"limit":626310,"diff":12251,"override":false,"levy_growth_pct":1.21,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":614059,"proposed":628908,"limit":638053,"diff":9145,"override":false,"levy_growth_pct":2.42,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":628908,"proposed":658326,"limit":659163,"diff":837,"override":false,"levy_growth_pct":4.68,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":658326,"proposed":670128,"limit":679366,"diff":9238,"override":false,"levy_growth_pct":1.79,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":670128,"proposed":687999,"limit":698735,"diff":10736,"override":false,"levy_growth_pct":2.67,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":687999,"proposed":713668,"limit":717222,"diff":3554,"override":false,"levy_growth_pct":3.73,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":0,"env_rating":"Susceptible Environmental Stress","env_score":36.7,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":3.3,"env_rating":"Susceptible Environmental Stress","env_score":30,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":3.3,"env_rating":"Moderate Environmental Stress","env_score":40,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":3.3,"env_rating":"Moderate Environmental Stress","env_score":46.7,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":0,"env_rating":"Moderate Environmental Stress","env_score":46.7,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":0,"env_rating":"Moderate Environmental Stress","env_score":46.7,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":3.3,"env_rating":"Significant Environmental Stress","env_score":50,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.3855,"fb":454776.68,"exp":1179575.02,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.2667,"fb":262721.47,"exp":985064.82,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.2227,"fb":267565.5,"exp":1201247.37,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[{"title":"Town of Summit – Town Clerk (2024M-51)","issued":"August 16, 2024","types":"Town","topics":"Clerks, Records and Reports","url":"https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":1075,"denom_kind":"capita","afr_year":2025,"op_exp":1201247.37,"op_rev":1175246.07,"op_exp_per":1117,"prop_tax_per":646,"state_aid_share":18.2,"sales_tax_share":5.6,"prop_tax_share":59.1,"debt_service_share":0,"debt_end":null,"debt_per":null,"exp_growth_5y":21.1,"rev_growth_5y":8.6,"gf_result":29316.18000000005,"fb_ratio":22.3,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":3.3,"fsms_env":"Significant Environmental Stress","levy_latest":713668.18,"levy_year":2026,"levy_growth":16.2,"levy_growth_span":"2021–2026","fv_rate":4.06,"cap_overrides":[],"cap_exceeded":[],"audit_count":1,"audits_5y":1,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":913,"pctile":68,"n":101},"prop_tax_per":{"median":409,"pctile":82,"n":101},"debt_service_share":{"median":2.4,"pctile":16,"n":101},"state_aid_share":{"median":12.6,"pctile":75,"n":101},"sales_tax_share":{"median":22.6,"pctile":24,"n":101},"fb_ratio":{"median":48.1,"pctile":19,"n":96},"exp_growth_5y":{"median":26.7,"pctile":37,"n":100},"levy_growth":{"median":13.2,"pctile":65,"n":101},"fsms_score":{"median":3.3,"pctile":45,"n":88}},"flags":[]}